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as it thinks fit. (2) The Appellate Tribunal may amend any order passed by it under...condition that the assessee— (a)   deposits not less than 20% of the amount of...

investment fund required to furnish a statement or any information or document under...paragraph 4 of Schedule I, fails to do so within the time prescribed...

required to furnish a statement of financial transaction or reportable account under...section 508(1), fails to furnish such statement within the time prescribed...

Where tax is deductible at the source under this Chapter, the assessee shall not...be called upon to pay the tax himself...